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All Journal Islamic Financial And Accounting Review
Rismala
Institut Agama Islam Negeri Parepare
Economics, Econometrics & Finance

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THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) ON FINANCIAL REPORTING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Yusma Wulandari; Damirah; Rismala
Islamic Financial And Accounting Review Vol. 3 No. 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13191

Abstract

Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis. This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years. The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.
ANALYSIS OF SHARIA ACCOUNTING PRACTICES IN THE MANAGEMENT OF PANAI FUNDS (DUI BALANCA) IN BUGIS CUSTOMARY TRADITIONS, SUPPA DISTRICT, PINRANG REGENCY Ipa Trihapsari -; St. Nurhayati; Rismala
Islamic Financial And Accounting Review Vol. 3 No. 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13199

Abstract

Panai money (dui balanca) in Bugis tradition refers to a sum of money given by the prospective groom to the prospective bride’s family as part of the marriage process, based on mutual agreement between the two extended families. This money is fully managed by the prospective bride’s family and serves not only as a symbol of commitment in the marital relationship but also as a form of respect toward the bride’s family. This study employs a descriptive qualitative method with a phenomenological approach. The primary data were obtained directly through interviews with married individuals, their parents, and community leaders in Suppa District. Secondary data were gathered from books, official documents, and previous research (journals or theses) relevant to the topic. The data analysis techniques used include data reduction, data display, and conclusion drawing/verification. The findings reveal two key points. First, the management of panai money in the Bugis community of Suppa District is directly handled by the prospective bride. The amount of panai money given by the groom’s family to the bride’s family is determined through a mutual agreement. The principle of fairness in determining the panai amount is highly upheld by the community to prevent disputes between the two parties. Second, based on the research findings, the practice of sharia accounting in the management of panai money has not yet fully implemented the principles of transparency and accountability. The community's understanding of sharia accounting varies significantly, depending on factors such as educational background, access to information, and prior experience with sharia-based financial practices.
THE APPLICATION OF THE CAPITAL ASSET PRICING MODEL (CAPM) METHOD AS A BASIS FOR INVESTMENT DECISION MAKING IN LQ45 INDEX STOCKS ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023 Nurul Wahyuni; Rismala; Saddan Husain
Islamic Financial And Accounting Review Vol. 3 No. 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14959

Abstract

In the world of investment, investors must be able to identify investment opportunities that provide returns so that they can generate optimal levels of return with minimal risk. This study aims to analyze stock investment decisions using the Capital Asset Pricing Model (CAPM) using the LQ45 Index as a market proxy. This type of research is descriptive research with quantitative methods. The data source used is secondary data, namely monthly closing price data. The sampling in this study was determined using purposive sampling, out of 45 companies included in the LQ45 index, only 23 companies met the criteria and became a research sample. The data analysis method was used using the Capital Asset Pricing Model (CAPM) method to classify undervalued and overvalued stocks using Microsoft Excel 2016. The results of the calculation of the rate of return of individual shares (Ri) resulted in an average of 0.00506, with the largest return owned by ANTM shares and the lowest by INDF shares. The average systematic risk is worth more than 1, which is 1.25, so in general, the 23 shares of the companies used as research samples have high systematic risk and tend to be active in responding to market price changes. Based on the data analysis, there is a nonlinear relationship between systematic risk (β) and the expected rate of return on shares [E(Ri)]. Of the 23 company stocks that were the research sample, there were 12 company stocks that were included in the undervalued category, namely, ADRO, ANTM, BBCA, BBNI, BBRI, BBTN, BMRI, CPIN, EXCL, INCO, INKP, ITMG. Meanwhile, there are 11 company stocks that are in the overvalued category, namely, ASII, ICBP, INDF, INTP, KLBF, PGAS, PTBA, SMGR, TLKM, UNTR, UNVR.
SPRINGATE SCORE ANALYSIS IN PREDICTING FINANCIAL DISTRESS IN ISLAMIC BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sri Bulan; Rismala; Abdul Hamid
Islamic Financial And Accounting Review Vol. 3 No. 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14964

Abstract

Springate score analysis is an analysis that can help companies to anticipate the possibility of a company going bankrupt caused by a company's financial problems. This study aims to find out and analyze the potential for financial distress in Islamic banking companies listed on the Indoensai Stock Exchange (IDX) for the 2019-2023 period using a springate score. The data source used in this study comes from financial statements in the form of the company's balance sheet and profit and loss obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research used is descriptive research with a quantitative approach. This study uses a data analysis technique in the form of a springate score calculation which combines four financial ratios, namely working capital to total assets, earning before interest and taxed to total assets, earning before tax to current liabilities and sales to total assets. The assessment category of companies that are in the healthy zone (non-financial distress > 1.062), vulnerable zone (grey zone > 0.862 S < 1.062) and experiencing bankruptcy risk (financial distress < 0.862). The results of the research obtained are that Bank Tabungan Pensiunan Nasional Syariah Tbk is in a healthy condition or non-financial distress from 2019-2023. PT. Bank Aladin Syariah Tbk is in the financial distress category in 2020-2023. PT. Bank Syariah Indonesia was in a state of financial distress in 2019-2020. And PT. Bank Panin Dubai Syariah is in a state of financial distress in 2021 and 2023.
ANALYSIS OF SHARIA ACCOUNTING IN THE COLLECTION OF ZAKAT FUNDS THROUGH SOCIAL MEDIA AT BAZNAS, ENREKANG REGENCY Sartika Sartika; Saddan Husain; Rismala
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15568

Abstract

In the ever-growing digital era, zakat management institutions are required to adapt to modern society's communication and transaction patterns. BAZNAS Enrekang Regency responds to this dynamic by utilizing social media and digital platforms as a strategic means to increase zakat collection. This research aims to identify innovations and strategies implemented by BAZNAS Enrekang in collecting zakat through social media, as well as evaluate its effectiveness in increasing muzakki participation. Using a descriptive qualitative approach, data was collected through observation, documentation, and in-depth interviews with resource persons who play a direct role in the implementation of the digitalization strategy, including social media managers and institutional leaders. The results of the study show that BAZNAS Enrekang actively uses various social media such as Instagram, TikTok, YouTube, and WhatsApp chatbots to disseminate information, zakat education, and activity reports. The use of QRIS is also an innovative solution in facilitating digital zakat payments. This strategy has been proven to be able to increase digital interaction, build public trust, and expand the reach of information. However, obstacles such as limited human resources and documentation tools are still challenges that need to be overcome. Overall, digitalization at BAZNAS Enrekang not only contributes to increasing zakat collection, but also strengthens transparency and accountability in zakat management at the regional level, making it a relevant example of adaptation in the midst of today's digital transformation.
Co-Authors Abdul Hamid Damirah Ipa Trihapsari - Nurul Wahyuni Saddan Husain Sartika Sartika Sri Bulan St. Nurhayati Yusma Wulandari